As from 1 January 2013 electronic filing of VAT returns will only be possible with an authentication in Germany. Companies submitting VAT returns electronically have to register online at ELSTER (ELektronische STeuerERklärung) http://www.elsteronline.de/eportal  to obtain the necessary electronic certificate before year end. The registration might take up to two weeks.

The certificate can also be used for other services provided by the German Tax Authorities like for instance receiving VAT assessments electronically.